The respondent determined a deficiency in petitioner's income and victory tax for the calendar year 1943 in the amount of $33,536.39. The issue arises out of deductions claimed by petitioner on his 1942 and 1943 income tax returns in the amount of $30,000 for each year. However, due to the forgiveness feature of the Current Tax Payment Act of 1943, the deficiency relates only to the latter year. Because of certain adjustments made by respondent on petitioner's 1943 tax return...
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